90% of Companies No Longer in CSRD Scope Plan to Maintain, Expand Sustainability Reporting: Survey

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March 12, 2026

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The vast majority of companies that have been removed from the scope of the EU’s Corporate Sustainability Reporting Directive (CSRD) as a result of the recent Omnibus initiative plan to maintain or even expand their sustainability reporting activities despite the lack of regulatory requirements, with companies citing a range of benefits from their reporting activities beyond compliance, and most already saying sustainability data is already integrated into their corporate reporting infrastructure, according to a new survey released by sustainability software provider osapiens.

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The vast majority of companies that have been removed from the scope of the EU’s Corporate Sustainability Reporting Directive (CSRD) as a result of the recent Omnibus initiative plan to maintain or even expand their sustainability reporting activities despite the lack of regulatory requirements, with companies citing a range of benefits from their reporting activities beyond compliance, and most already saying sustainability data is already integrated into their corporate reporting infrastructure, according to a new survey released by sustainability software provider osapiens.

About osapiens

osapiens – one platform for sustainable growth
osapiens develops software that empowers companies to drive sustainable growth across their entire value chain.

The osapiens HUB, a multi-tenant hyperscaler platform designed to enable cross-company collaboration and AI-automation, combines over 25 solutions in two categories: Transparency solutions enable companies to report on financial and non-financial data, manage supply chains, mitigate risk of all kinds (including cyber-risks and trade- and geo-political risks), and ensure compliance with product, reporting and supply chain regulations. Efficiency solutions enable AI-driven supplier collaboration, maintenance, service, and distribution processes to improve operational performance and strengthen competitiveness.

osapiens supports more than 2,500 customers worldwide, from SMEs to global enterprises across industries. Headquartered in Mannheim, Germany, with offices across Europe and the United States, the company works with an international team of over 550 employees.